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Bisma: Jurnal Bisnis dan Manajemen
Published by Universitas Jember
ISSN : 19783108     EISSN : 26230879     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
Bisma terbit secara berkala pada bulan Januari, Mei dan September dengan ISSN 1978-3108 (print), bertujuan untuk menyebarluaskan artikel hasil riset, hasil pemikiran (telaah analitis-kritis) dan artikel ulasan atas artikel yang pernah dipublikasikan dalam bidang bisnis dan manajemen. Bisma menerima kiriman artikel berbahasa Indonesia dan bahasa Inggris yang belum diterbitkan oleh media lain. Artikel hasil penelitian dengan pendekatan survai harus dilampiri instrumen penelitian (kuesioner, daftar wawancara, dan lain-lain).
Arjuna Subject : -
Articles 12 Documents
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Search results for , issue "Vol 11 No 3 (2017)" : 12 Documents clear
PENGUKURAN KINERJA DINAS KELAUTAN DAN PERIKANAN KABUPATEN SITUBONDO Suroso, Imam; Rudyanto, Tomy; Sulistiyo, Agung Budi
BISMA: Jurnal Bisnis dan Manajemen Vol 11 No 3 (2017)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v11i3.6475

Abstract

Abstract: Performance measurement is critical for public sector organizations to determine the sucess level in implementing strategies to achieve its vision and mission. Therefore, an analytical tool is needed to measure government performance and to provide comprehensive information from both financial and non-financial aspects. The use of balanced scorecard as the measurement method could broaden the perspective, not only from the financial perspective, but also from the customer, internal business processes, and learning and growth perspectives. The objective of this study was to analyze the performance of the Department of Marine and Fisheries of Situbondo Regency in 2015 using a balanced scorecard approach. This was a descriptive qualitative research applying a case study. The informants were the local people and staffs of the Department of Marine and Fisheries of Situbondo Regency. Value for money analysis was used in measuring financial perspective and service quality (servqual), while Important Performance Analysis (IPA) used in measuring other perspectives. Conclusion was drawn based on the scoring results. Results showed that, in overall, the performance of the Department of Marine and Fisheries of Situbondo Regency was in “good” category. Results of servqual analysis showed that all aspects had negative values, meaning that the expectations were higher than perceptions so the performance should be improved based on the priorities indicated in the IPA analysis. Keywords: Performance Measurement, Balanced Scorecard.
STRATEGI PENCAPAIAN OPINI WTPPEMERINTAH KABUPATEN BONDOWOSO DALAM PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL Setyawati, Heny
BISMA: Jurnal Bisnis dan Manajemen Vol 11 No 3 (2017)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v11i3.6476

Abstract

Abstract: New Public Management has reformed the financial management of the public sector by adopting approaches from the private sector in order to achieve organizational efficiency and effectiveness (including local and central government finances) and it was the reason behind the implementation of Accrual-based Government Accounting Standards (SAP). The Governmentof Bondowoso also implements accrual-based SAP policy. This study used a qualitative approach by using Strenghts Weaknessess Opportunities Threats (SWOT) analysis in the early stage to describe the strategy and then completed by in depth interview. The informants were 8 (eight) key persons in the Government of Bondowoso with significant roles in achieving the unqualified opinion in implementing the accrual-based SAP. Results show that commitment from the leaders of local government and institutions, financial statements presentation that in line with the SAP, sufficient internal control system, and the follow-up on the State Audit Agency’s recommendations on the local government financial statements are the major strengths in achieving the unqualified opinion of the accrual-based SAP. The opportunities in Strength-Opportunity (SO) strategy are the issuance of various laws and regulations and technical guidance of accrual-based accounting standards by the central government. Keywords: Unqualified Opinion, Accrual Based SAP, SWOT, Strategy.
DETERMINAN TINGKAT PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN DI BEI Singgih, Marmono; Farida, Lilik; Iwanda, Risqi Akbar
BISMA: Jurnal Bisnis dan Manajemen Vol 11 No 3 (2017)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v11i3.6320

Abstract

Abstract: The Corporate social responsibility (CSR) is a program designed to balance the company’s economic profits and its contribution to the economy, social, community, and environment. Food and beverage companies have a high production level that produces waste harmful of the people's lives. Public needs the information to what extent the company runs its CSR activities so the people’s right to live safely and healthily, the employee welfare, and the product safety is met. If the community perceives that the company neglects the social and environmental aspects, has no contribution to the community, and even causes a negative impact, it will lead to community resistance. Therefore, the disclosure of a company’s CSR activities is crucial. The research population was all manufacturing companies in food and beverages sub-sector listed on the Indonesia Stock Exchange in 2012-2015. There were 14 companies registered in 2012-2015 with the number of observations consisted of 56 companies’ annual reports. The sample was taken using purposive sampling method. Results show that profitability, company size, and public ownership have a significant effect on the level of CSR disclosure, while leverage and commissioners have no significant effect on the level of CSR disclosure. Keywords: CSR, Level of CSR Disclosure.
PENGARUH PENEMPATAN KARYAWAN TERHADAP KINERJA KARYAWAN MELALUI MOTIVASI PADA PT BANK MUAMALAT INDONESIA, TBK CABANG JEMBER Rochmah, Safrina Hafifatur
BISMA: Jurnal Bisnis dan Manajemen Vol 11 No 3 (2017)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v11i3.6477

Abstract

Abstract:This study aimed to analyze the dimensions of the employee work placement (promotion, transfer, and demotion) on motivation and employee performance, and to analyze the effect of motivation on employee performance. The sample consisted of 39 (thirty nine) respondents. Data were analyzed using path analysis. Results show that the total effect of the promotion variable on motivation is 0.618 or 61.8%. The total effect of the mutation on motivation is 0.003 or 0.3%. The total effect of demotion variable on motivation is 0.125 or 12.5%. The total effect of the promotion variable on employee performance is 0.687 or 68.7%. The total effect of mutation on employee performance is 0.012 or 1.2%, the total effect of demotion variable on employee performance is -0.038 or -3.8%, and the total effect of motivation variable on employee performance is 0.685 or 68.5%. Keywords: Promotion, Transfer, Demotion, Motivation, and Employee Performance.
PENGARUH SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN LAPORAN KEUANGAN DENGAN MEDIASI PENATAUSAHAAN ASET TETAP Trisnani, Emy Dwi; Dimyati, Mohamad; Paramu, Hadi
BISMA: Jurnal Bisnis dan Manajemen Vol 11 No 3 (2017)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v11i3.6470

Abstract

Abstract: This study aims to analyze the influence of Internal Control System (SPI) on the reliability of financial statements, with fixed assets administration as the intervening variable, in the Government of Bondowoso Regency. Data were analyzed by using Structural Equation Modeling (SEM). Results shows that Internal Control System has a significant positive effect on the reliability of financial statements and fixed assets administration, fixed assets administration has a significant positive effect on the reliability of financial statements, and the fixed assets administration has a significant role in mediating the effect of Internal Control System on the reliability of financial statements. Keywords: SPI, Administration of Fixed Assets, Financial Statements Reliability.
PENERAPAN CORPORATE GOVERNANCE DENGAN MENGGUNAKAN BALANCE SCORECARD PADA BANK MANDIRI JEMBER Nugraheni, Ponti Primastuti Aulia
BISMA: Jurnal Bisnis dan Manajemen Vol 11 No 3 (2017)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v11i3.6478

Abstract

Abstract: Good corporate governance is a barometer of for a company accountability. A poor corporate governance implementation is presumed as one of the causes of various corporate financial business scandals. Banking companies deal directly with the provision of goods and services to meet the wants and needs of the community. In this case, the community is the customer that must be served well in order to meet their satisfaction by applying a good organizational management mindset to improve the customer (community) satisfaction. Applying the Balanced Scorecard (BSC) approach, banks will be able to explain their mission to the community, identify the indicators of public satisfaction more transparently, objective, and measurable, and identify the work processes and the quality of human resources needed to achieve their mission and vision. In the implementation process, the banking activities will produce a community-oriented strategic management system. Keywords: Corporate Governance, Bank, BSC.
PENGARUH KUALITAS PRODUK DAN KUALITAS LAYANAN TERHADAP KEPUASAN DAN LOYALITAS PENGGUNA KASMDI KBS Prakosa, Galih Arief; Ciptomulyono, Udisubakti; Achmadi, Fuad
BISMA: Jurnal Bisnis dan Manajemen Vol 11 No 3 (2017)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v11i3.6471

Abstract

Abstract: The availability of consumable water is a basic human right. The State Water Supply Company (PDAM) Surya Sembada is the only government institution in charge in providing and managing drinking water facilities and infrastructure in Surabaya. PDAM Surya Sembada provides free fountain drinking (KASM) as their Corporate Social Responsibility (CSR) program that located in various strategic public places in the city including in Surabaya Zoo (KBS). However, there has never been any analysis on the product and service quality of the KASM in KBS. Therefore, the objective of this study is to analyze the effect of product and service quality of the KASM in KBS on user satisfaction and loyalty using Structural Equation Modeling (SEM) with Partial Least Square (PLS) analysis. Results of path coefficient analysis show that product quality affects user satisfaction, but it has no effect on user loyalty. Service quality affects user satisfaction and loyalty. User satisfaction affects user loyalty. It can be concluded that user satisfaction is affected by product and service quality, while user loyalty is affected by service quality and user satisfaction. Keywords: KASM, Product Quality, Service Quality, User Satisfaction, User Loyalty.
MILLENIUM DEVELOMPENT GOALS (MDGS) DAN SUSTAINABLE DEVELOPMENT GOALS (SDGS) DALAM KESEJAHTERAAN SOSIAL Wahyuningsih Wahyuningsih
BISMA: Jurnal Bisnis dan Manajemen Vol 11 No 3 (2017)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v11i3.6479

Abstract

Abstract: Sustainable Development Goals (SDGs) are designed as the successor of the Millennium Development Goals (MDGs) as the MDGs’ goals have not been achieved by the end of 2015. The SDGs is an action plan for the humankind, the planet, and the prosperity that also aims to strengthen universal peace in a broad freedom. It exists to overcome extreme poverty as the greatest global challenge. The SDGs concept is needed as a new development framework that accommodates all the changes occur after the 2015-MDGs, especially related to the world's changes since 2000 regarding the issue of deflation of natural resources, environmental degradation, crucial climate change, social protection, food and energy security, and a more pro-poor development. MDGs aimed only for the developing countries, while SDGs have a more universal goal. The SDGs is present to replace the MDGs with better goals to face the world future challenge. It has 17 goals and 169 targets that will stimulate actions for the next 15 years, focusing on the significant areas for the humanity and the planet, i.e., the people, planet, prosperity, peace, and partnership. Keywords: MDGs, SDGs, Social Welfare, Development.
PENGARUH TIPE KEPRIBADIAN KOMITMEN ORGANISASI MOTIVASI TERHADAP ORGANIZATION CITIZENSHIP BEHAVIOR (OCB) DAN KINERJA PETUGAS DI TAMAN WISATA ALAM KAWAH IJEN Trigunajasa, Sunandar; Sularso, Raden Andi; Titisari, Purnamie
BISMA: Jurnal Bisnis dan Manajemen Vol 11 No 3 (2017)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v11i3.6472

Abstract

Abstract: This study aims: (1) to analyze the influence of personality type to the Organization Citizenship Behavior (OCB) in Ijen Crater Natural Park; (2) to analyze the influence of the organization's commitment to the Organization Citizenship Behavior (OCB) in Ijen Crater Natural Park; (3) to analyze the influence of motivation to the Organization Citizenship Behavior (OCB) in Ijen Crater Natural Park; (4) to analyze the influence of personality type on the performance of officers in Ijen Crater Natural Park; (5) to analyze the effect of organizational commitment on performance of staff in Ijen Crater Natural Park; (6) to analyze the influence of motivation on the performance of officers in Ijen Crater Natural Park; (7) to analyze the Organization Citizenship Behavior (OCB) on the performance of officers in Ijen Crater Natural Park. The number of samples taken are 35 respondents (the employees of KSDA Sector Region III Jember, Conservation Section Region V Banyuwangi, Conservation Resort Region 18 Kawah Ijen).Result of the study indicates that (1) the officer's personality type has positive effect but not significant on the Organization Citizenship Behavior (OCB) in Ijen Crater Natural Park.; (2) organizational commitment has significant positive effect on the Organization Citizenship Behavior (OCB) in the Ijen Crater Natural Park. (3) officers motivation has positive effect but not significant on the Organization Citizenship Behavior (OCB) in Ijen Crater Natural Park.; (4) personality type has significant positive effect on the performance of officers in Ijen Crater Natural Park; (5) organizational commitment has significant positive effect on the performance of officers in Ijen Crater Natural Park; (6) motivation has positive effect but not significant on the performance of officers in Ijen Crater Natural Park; (7) Organization Citizenship Behavior (OCB) has positive and significant impact on the performance of officers in Ijen Crater Natural Park. Keywords: Ijen Crater Natural Park, Personality Type, Organization Commitment, Motivation, Organization Citizenship Behavior (OCB), Performance;
ANALISIS FINANCIAL DISTRESS DAN BEBERAPA VARIABEL PREDIKTORPADA SEKTOR PERBANKAN DI INDONESIA Sumani Sumani; Andri Setiawan
BISMA: Jurnal Bisnis dan Manajemen Vol 11 No 3 (2017)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v11i3.6480

Abstract

Abstract: The Purpose of this study is (1) to analyze financial distress as predictor variables of financial difficulty levels banking which is listing on the Stock Exchange (BEI), and (2) determine the financial ratios, including CAR, ROE, NPL, NIM, LDR, ROA, BOPO, and the primary reserve as predictor variables of financial distress in banking sector which is listing on the BEI. The population of this study were 38 banks which is listed on the BEI until December 31th, 2014. Number of samples were 30 banks by purposive sampling technique. The analysis tool of study used Logit regression because of dependent variable was dummy variable and the independent variables were a combination of metric and non-metric. The results showed (1) banks were listed on the BEI has good performance (financial difficulties at low levels), the analysis result of financial distress by using multiple predictor variables, such as CAR, ROE, NPL, NIM, LDR, BOPO and reserves' primary GWM has good average value where is level of accuracy (97.2) in classifying the bank's financial difficulties; (2) The hypothesis testing showed a number of variables such as CAR, ROE, NIM, LDR, and BOPO were not significant as a predictor of financial distress in banking where listed on the BEI. However, NPL and reserves' primary GWM were significant variable as predictor of financial distress in banking where listed on the BEI. Keywords: Reserves' primary GWM, Non-Performing Loan, Financial Distress

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